Austin v. Internal Revenue Service (IRS)

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA 6 GEORGE JARVIS AUSTIN, Case No. 21-cv-02637-HSG

Plaintiff, ORDER GRANTING DEFENDANT'S

MOTION TO DISMISS AND DENYING

v. PLAINTIFF’S MOTIONS FOR

JUDGMENT IN HIS FAVOR

INTERNAL REVENUE SERVICE (IRS) ET. AL., Re: Dkt. No. 68, 69, 73 11 Defendant. 12 Pending before the court are three motions. First and second are Plaintiff’s motions for judgment in his favor, Dkt. Nos. 68, 73, to which Defendant has filed a single opposition, Dkt. No. 70. Third is Defendant’s motion to dismiss, Dkt. No. 69, to which Plaintiff has filed an opposition, Dkt. Nos. 71 and 72. The Court finds this matter appropriate for disposition without oral argument and the matter is deemed submitted. See Civil L.R. 7-1(b). For the reasons discussed below, the Court DENIES Plaintiff’s motions for judgment in his favor and GRANTS WITH LEAVE TO AMEND Defendant’s motion to dismiss. I. BACKGROUND In his second amended complaint, filed…